Ranjeet Singh vs. Assistant Commissioner State Tax
Held
The Court noted that the petitioner's submission regarding a Coordinate Bench decision in WPMS No. 75 of 2023, dealing with an identical controversy, was not disputed by the State. Consequently, the present writ petition was decided in terms of the order passed in WPMS No. 75 of 2023. The petitioner was granted liberty to file an application for revocation of the cancellation order under Section 30 of the Central GST Act within two weeks. Along with this application, the petitioner was directed to furnish all pending GST returns and deposit the outstanding tax and dues. The Competent Authority was directed to consider the petitioner's application and pass an appropriate order as per law within four weeks thereafter, provided the application was made within the stipulated time.
Facts
The petitioner is aggrieved by the cancellation of their GST registration. The cancellation order was issued by Respondent No. 1, following a show-cause notice dated 18/02/2022, which alleged non-filing of GST returns for a continuous period of six months. The petitioner's GST registration was subsequently cancelled by an order dated 01/04/2022. The petitioner sought to quash both the show-cause notice and the cancellation order, and to revive their GST registration. The petitioner contended that the non-filing of returns was due to unavoidable circumstances beyond their control and expressed willingness to file pending returns and deposit outstanding dues.
Key Issues
1. Whether the cancellation of GST registration on the ground of non-filing of returns for a continuous period of six months, without considering the petitioner's explanation for the lapse, is legally sustainable? Petitioner's Contention: The petitioner argued that the lapse in filing GST returns was due to unavoidable circumstances beyond their control. They expressed readiness to file all pending returns and deposit any outstanding tax and dues. The petitioner also relied on a decision by a Coordinate Bench of the same High Court in WPMS No. 75 of 2023, which dealt with a similar controversy. Revenue's Contention: The learned Brief Holder for the State did not dispute the petitioner's submission regarding the existence of a similar order passed by a Coordinate Bench. No other arguments were recorded for the revenue.
Sections Cited
Section 30
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SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS
WPMS No. 695 of 2023
Hon’ble Manoj Kumar Tiwari, J.
Mr. Ashish Agarwal, learned counsel holding brief of Mr. Pankaj Tiwari, learned counsel for the petitioner.
Mr. Tarun Lakhera, learned Brief Holder for the Stateof Uttarakhand.
Petitioner is aggrieved by cancellation of his GST registration. The cancellation order is on record as Annexure No.
Before passing the cancellation order, a show-cause notice was issued to the petitioner, wherein, it was alleged that petitioner has not filed GST returns for a continuous period of six months. On this very ground, the petitioner’s GST registration has been cancelled.
The reliefs sought in the writ petition are as follows:- (i) Issue a writ, order or direction, in the nature of certiorari quashing the impugned Show Cause Notice for Cancellation of Registration bearing Reference No. ZA0502220107833 dated 18/02/2022 issued by the Respondent No-1; (Annexure No. 2) (ii) Issue a writ, order or direction, in the nature of certiorari quashi
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